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SEC Company Response from LSB INDUSTRIES, INC. (LXU) (CIK 0000060714) (LXU) — Nov 19, 2009

LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)
Date: Nov. 19, 2009 · CIK: 0000060714 · Accession: 0001144204-09-060974

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File numbers found in text: 333-161935

Date
September 15, 2009
Author
LSB
Form
CORRESP
Company
LSB INDUSTRIES, INC. (LXU) (CIK 0000060714)

Letter

LSB INDUSTRIES, INC.

16 South Pennsylvania

Post Office Box 754

Oklahoma City, OK 73101

November 19, 2009

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pamela A. Long

Re:

LSB Industries, Inc.; Form S-3 Registration Statement, filed September 15, 2009, as amended; Commission File No. 333-161935

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, LSB Industries, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-161935), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m., Eastern Time, on Friday, November 20, 2009, or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

(a)

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(b)

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(c)

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
LSB
INDUSTRIES, INC.

Show Raw Text
CORRESP
1
filename1.htm

      LSB
INDUSTRIES, INC.

      16 South
Pennsylvania

      Post
Office Box 754

      Oklahoma
City, OK  73101

      November
19, 2009

      Securities
and Exchange Commission

      Division
of Corporation Finance

      100 F
Street, N.E.

      Washington,
D.C. 20549

      Attention:
Pamela A. Long

                  Re:

                  LSB Industries, Inc.; Form S-3
      Registration Statement, filed September 15, 2009, as amended; Commission File
      No. 333-161935

      Ladies
and Gentlemen:

      Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, LSB Industries, Inc. (the
“Registrant”) hereby requests acceleration of the effective date of its
Registration Statement on Form S-3 (File No. 333-161935), as amended (the
“Registration Statement”), so that it may become effective at 4:00 p.m., Eastern
Time, on Friday, November 20, 2009, or as soon thereafter as
practicable.

      The Registrant hereby acknowledges
that:

                (a)

                should
      the Securities and Exchange Commission (the “Commission”) or the staff,
      acting pursuant to delegated authority, declare the Registration Statement
      effective, it does not foreclose the Commission from taking any action
      with respect to the Registration
Statement;

                (b)

                the
      action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the Registration Statement effective, does not
      relieve the Registrant from its full responsibility for the adequacy and
      accuracy of the disclosure in the Registration Statement;
    and

                (c)

                the
      Registrant may not assert staff comments and the declaration of
      effectiveness as a defense in any proceeding initiated by the Commission
      or any person under the federal securities laws of the United
      States.

                                Very
      truly yours,

                                LSB
      INDUSTRIES, INC.

                                By:

                                /s/ Tony M. Shelby

                                Tony
      M. Shelby, Executive Vice President and

                                Chief
      Financial
Officer

      cc:  Hagen
Ganem, Esq.